Production department 2 A: Machine hours B: Labour hours

中国大学MOOC: ABC usually relies on volume measures such as direct labor hours or machine hours to allocate all overhead costs to products

A company uses the machine hours method to depreciate the machinery in its factory. A machine that cost $120,000 has an estimated residual value of $30,000 at the end of its four-year useful operating life. Usage over the four years is expected to be:What is the depreciation charge for the machine in Year 3? A: $23,333 B: $31,111 C: $38,889 D: $76,667

Factory overhead can be absorbed by which of the following methods? (i) Machine hours (ii) direct labor hours (iii) unit quantity (ii) (iv) as a percentage of direct labor cost A: (i) ,(ii) ,(iii), (iv) B: Only (i) & (ii) C: Only (ii) & (iii)‍ D: only (i) ,(ii) & (iii)

The NC machine tool system contains the machine control unit (MCU) and the （ ） A: Machine B: Machine tool C: NC

There are five basic types of machine tools such as lathe or turning machine, drilling or boring machine, milling machine, shaper or planer, and grinder.

Q: How many hours is the flight from Toronto to Beijing? A: 18 hours B: 28 hours C: 20 hours D: 19 hours

The NC machine tool system contains the machine control unit ________ and the machine tool itself.

They cleaned their classroom ____ . A: three hours B: on three hours C: three hours ago D: three hours later

They position the metal stock on the machine tool—___________，___________，___________, or other type of machine A: drill press B: lathe C: milling machine D: turning machine